v3.2.0.727

Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 200,936	$ 11,000
Accounts receivable	25,715	25,389
Inventory	20,000	23,464
Notes receivable, net	26,664	65,000
Prepaid expenses and other assets	14,110	86,025
Total current assets	287,425	210,878
Property and equipment, net	46,318	210,752
Oil and gas properties, net	258,674	248,827
Other assets	21,930	1,930
Total Assets	614,347	672,387
Current liabilities
Accounts payable	64,326	71,298
Accrued expenses	228,902	139,651
Accrued interest payable	221,047	143,397
Note payable, current portion, net of discount of $387,117 at June 30, 2015 and $536,841 at December 31, 2014	1,277,883	$ 1,146,909
Convertible notes payable, net of premium	229,310
Warrant liability	147,652	$ 291,003
Payable to related party	100	100
Total current liabilities	2,169,220	1,792,358
Long Term Liabilities
Accrued assets retirement obligation	6,125	4,000
Total long term liabilities	6,125	4,000
Total Liabilities	2,175,345	1,796,358
New Western Energy Corporation and Subsidiaries Stockholders' Deficit
Preferred stock, $0.0001 par value, 5,000,000 shares authorized, 351,500 shares and 294,100 shares issued and outstanding at June 30, 2015 and December 31, 2014, respectively	35	29
Common stock, $0.0001 par value, 250,000,000 shares authorized, 76,087,086 shares and 76,242,086 shares issued and to be issued and outstanding at June 30, 2015 and December 31, 2014, respectively	7,609	7,625
Additional paid in capital	7,737,760	7,130,199
Accumulated deficit	(9,509,818)	(8,525,719)
Total New Western Energy Corporation and Subsidiaries Stockholders' Deficit	(1,764,414)	(1,387,866)
Noncontrolling interest in consolidated subsidiaries	203,416	263,895
Total Stockholders' Deficit	(1,560,998)	(1,123,971)
Total Liabilities and Stockholders' Deficit	$ 614,347	$ 672,387

Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of account and note receivables due from other than related parties.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Current portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.

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Amount as of the balance sheet date of the aggregate extended product warranty liability. Does not include the ending balance for the standard product warranty liability.

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Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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Oil and gas properties, net of depletion, carried under the full cost method.

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Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

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New Western Energy Corp 10-Q